The risk exposure of an organization is the cost of being noncompliant for all process instances that are subject to auditing and it can be reduced by auditing internal controls for every process instance, detecting and eliminating the cause of non-compliance. This paper discusses the design consideration for an automated auditing tool to achieve the desired level of risk exposure reduction. A ...

This article has presents an extensive survey of the state of the art in Green IT/S. The findings of the survey suggest that there is scope for a reliable carbon footprint auditing tool for organisational ICT usage. A prototype auditing tool is developed and a trial audit carried out and evaluated. Conclusions include the need for automation of the audit, the need for consistent management of h...

Auditing revenue assurance information system is a hot topic because of its importance to the telecom operators ant its auditing difficulties. In this paper, first, the scope of the revenue assurance information system of telecom operators is prescribed. Second, it is to advance the IT audit framework of telecom operators based on the COSO and COBIT framework and the method of application audit...

The objective of this study was to examine the relative efficacy of two different methodologies for auditing self-funded medical claim expenses: 100-percent-of-claims auditing versus random-sampling auditing. Multiple data sets of claim errors or 'exceptions' from two Fortune-100 corporations were analysed and compared to 100 simulated audits of 300- and 400-claim random samples. Random-sample ...

Today's the clients of auditors use a variety of IT systems such as Enterprise Resource Planning (ERP) to process accounting transactions. These systems have brought about changes within the organizations. ERP systems developed a new audit landscape requiring auditors to adjust audit processes, controls, and tests. This paper examines how implementation of ERP changes audit process and quality ...

The controlling and auditing of organizational transactions in real time allows to determine the degree of reliability with which they are carried out, mitigating the organizational risk. This paper presents a solution proposal under a new vision for organizational auditing and monitoring in real time since it is focused on the implementation of continuous assurance services in organizational t...

Ballot-based auditing offers a much higher level of statistical confidence for any given number of ballots counted than does precinct-based auditing. Unfortunately, it also comes with the problem of efficiently finding any particular ballot so that it can be audited. Previous work on ballot-based auditing has required modifying the ballots to add a serial number which could be used for indexing...

In this research, the importance of energy auditing and process was discussed extensively. The study covers an audit. calculations cover amount consumed in administrative complex Benue State Polytechnic Ugbokolo estimation Energy per hour, day(s), week month were presented. Identification areas wastage saving potential identified, all sections units’ facilities have been made by walk-through Au...

1. A look at the old development – energy transformation, Volume 1 (Ohlyad staloho rozvytku — enerhetychna transformatsiya, Tom 1) 2021, December 3. International auditing company BDO. [Online] https://www.bdo.ua/uk-ua/insig... [Accessed: 2021-02-12] (in Ukrainian). Google Scholar

Auditing biomedical terminologies often results in the identification of inconsistencies and thus helps to improve their quality. In this paper, we present a method based on Semantic Web technologies for auditing biomedical terminologies and apply it to the NCI thesaurus. We stored the NCI thesaurus concepts and their properties in an RDF triple store. By querying this store, we assessed the co...